News & Publications Results

On November 15, 2011, the Supreme Court of Yukon released its decision in Ross River Dena Council v. Government of Yukon, 2011 YKSC 84. The case is important as it is the first court decision to consider the issue of whether the Government of Yukon has a duty to consult with First Nations when recording quartz mineral claims under the Quartz Mining Act (the “Act”). It is also somewhat unique as the recording of a quartz mineral claim by the Mining Recorder is not a discretionary act under the “free entry” system established by the Act.

This article, published in the December 2011 issue of Small Business Profit Guide, discusses employee privacy rights for information stored on work computers and the importance of adopting a well-conceived policy on computer usage.

The best way to protect your company from being found in violation of employee privacy is to adopt a well-conceived policy on computer usage and enforce it consistently.

Valerie Mann was one of 10 women recognized in the Professionals category by Women’s Executive Network as one of the 2011 Canada’s Most Powerful Women: Top 100™. Winners of the Top 100 Awards are selected by an independent advisory board and recognize high-achieving women in private, public and not-for-profit sectors.

Congratulations to Peter Tolensky on being named by Lexpert as one of Canada’s leading lawyers under 40. This award further confirms Peter’s place among Canada’s leading real estate counsel. His reputation as a dealmaker makes him top choice for many players in the Canadian real estate industry. Peter is a partner at Lawson Lundell LLP and Chair of its Commercial Real Estate and Development group.

Mining companies investing for the first time in Canada’s North may find the experience unlike any other. This holds true not only for foreign corporations, but also for companies familiar with mining in the Canadian south. This article provides an orientation around some of these unique challenges.

The IRS has today released proposed amendments to the Code Section 892 regulations. Code Section 892 is the provision within the Internal Revenue Code that exempts foreign sovereigns from taxation in respect of investment income earned in the U.S. The primary amendments are described in this article.

We are pleased to welcome JoAnn P. Jamieson to our partnership and the Calgary office. JoAnn has recognized expertise and experience in navigating complex regulatory proceedings and environmental processes, and resolving aboriginal and other stakeholder concerns.

Canada is uniquely positioned to provide an abundance of secure and reliable energy. With conventional oil supply declining, the need for unconventional resources, like oil sands and shale gas, will increase. Alberta and British Columbia, Canada’s two western-most provinces, house the vast majority of Canada’s oil and natural gas deposits, making both provinces key players in the push to develop resources sufficient to meet growing energy demand in North America and beyond.

Entity classification refers to a set of rules used in the U.S. tax system to classify entities for the purposes of the Internal Revenue Code. Once classified, the entity will either be subject to the Code rules for corporations or the Code rules for partnerships.

This paper reviews judgments dealing with contract law issues relevant to commercial lawyers and business leaders. This paper also considers private international law conventions and treaties that are en route to domestic implementation, and are therefore relevant to commercial practice.

The organization that controls most of the Internet's gTLD's (generic top level domain names, such as .com and .net) has approved the use of .xxx as a new gTLD. That has a number of trade-mark owners worried about the potential for reputational risk or damage to goodwill with the registration in the .xxx domain of their brands. The .xxx gTLD is for use by those involved in the adult entertainment industry. For everyone else, the thought of a brand being associated with this gTLD is somewhat concerning.

Two recent decisions of the Supreme Court of Canada provide significant insight into the nature and purpose of the Crown’s duty to consult with Aboriginal peoples—what it is, and just as importantly, what it is not—and the interplay of the duty with administrative law principles.

Acting as an escrow agent is a common task of lawyers in British Columbia, especially, the solicitor, as a component of transactions. The duties of an escrow agent are primarily contractual and the escrow agent must carry out the duties accordingly, in a non-negligent fashion and without misconduct. Lawyers must take care not to agree as escrow agent to duties that are in conflict with their duties as counsel, but there are additional considerations.

The position of Corporate Secretary has evolved over the years. For some organizations, gone are the days when the Corporate Secretary was a mere corporate record custodian, certifier of corporate organizational facts and note-taker. Bylaws, board mandates, shareholder agreements and other governance documents, not to mention job descriptions, may or may not fully describe the expectations that now often go with the role. This article examines the role of the Corporate Secretary.

With the U.S. economy not as robust as it once was, it seems that Americans are currently more interested in selling their Canadian assets, particularly recreational property, than buying Canadian assets. It is therefore useful to consider the issues that arise when a U.S. person sells Canadian real estate.

The following points are relevant:

- The U.S. person will be required to prepay tax on any gain arising from the Canadian real estate; and

- If the real estate has been rented, the Canada Revenue Agency (CRA) will require the U.S. person to catch up on any unpaid tax on the rental revenue.

This article looks at the United State's Environmental Protection Agency's (EPA) concern about the potential environmental and human health impacts of hydraulic fracturing in the United States and how the Canadian federal government appears content to delegate regulation of hydraulic fracturing to the various provincial governments and their regulatory agencies.